论我国财政转型与国有资本经营预算制度的建立

On Fiscal Transition and the Construction of State-Owned Asset Budget

财政是以公共权力进行的资源配置,财政的公共性体现了财政目的的公共性,财政产品的公共性,以及制度层面的公共性。作为公共财政目标的组成,复式预算的建立将有力地推动我国财政职能的完善和中国式公共财政转型的进程。作为复式预算组成部分的国有资本经营预算不仅体现了我国预算制度的改革与完善,而且国有资本经营预算制度的建立对推动我国财政转型的重要性也不言而喻。但如何建立,特别是在财政转型的路径选择方面,国有资本经营预算的职能如何与公共财政预算进行合理的界分,无论在理论或是实践方面都具有重要的意义。本文将结合国有资本经营预算制度的建立探讨我国财政转型的理论和实践问题,并试图探索出一条符合我国历史和现实的路径。

Finance is a kind of allocation of public resources and its publicity determines Chinese＇s fiscal transition. As one goal, multiple budgets will perfect finance function and energize our fiscal transition. The construction and perfection of state - owned assets budget which is a part of multiple budgets will contribute to both budget reform and fiscal transition. The focus in institutional transformation process now proves the function to determine the borderline between state - owned asset budget and public finance budget. So we approach the massive treatises and data in order to fathom the borderline between profitability and publicity in China＇s transitional process. This essay basically aims to discuss theory and practice of public finance and the path of fiscal transition.